Budget

Budget commentary and resources

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  • Budget 2009 - impact on financial services Restricted access

    Article

    Last Reviewed: 23 April 2009 / Submitted: 23 April 2009

    Budget 2009 contained a number of proposals that will affect the asset management industry, most of which have been developed through prolonged consultation with the industry. A notable omission, however, was the lack of any proposal to tax carried interest as earned income.

  • UK Budget 2009 Restricted access

    Article

    Last Reviewed: 23 April 2009 / Submitted: 23 April 2009

    The UK Budget 2009 was released on Wednesday 22 April 2009. As usual, Simmons & Simmons has provided an overview and expert commentary on those tax aspects of the Budget which are of particular interest to the business community.

  • UK Pre Budget Report 2008 - Simmons & Simmons Review Restricted access

    Article

    Last Reviewed: 25 November 2008 / Submitted: 24 November 2008

    A review of selected tax measures announced as part of the pre budget report given by the Chancellor of the Exchequer on 24 November 2008.

  • VAT treatment of conditional sale administration fee Restricted access

    Article

    Last Reviewed: 18 August 2008 / Submitted: 18 January 2000

    An administration fee charged in relation to a credit transaction will be exempt where it relates to the grant of credit (e.g. for credit checking or credit documentation) rather than the supply of the goods - Wagon Finance Ltd v C&E Comrs.

  • UK Budget 2008: confirmation of increased R&D tax relief Restricted access

    Article

    Last Reviewed: 20 March 2008 / Submitted: 20 March 2008

    In UK Budget 2008, the Chancellor confirmed that increases to the rates of R&D tax relief for all companies first announced in Budget 2007 will go ahead.

  • Budget 2008 - capital markets Restricted access

    Article

    Last Reviewed: 19 March 2008 / Submitted: 19 March 2008

    Last week`s Budget contained little major news for capital markets and structured finance transactions. However, there were a few points of detail of interest tucked away in the 107 Budget Day press releases.

  • Budget 2008 – impact on financial services Restricted access

    Article

    Last Reviewed: 14 March 2008 / Submitted: 14 March 2008

    The Budget contained a number of proposals (some new and some already long in the public domain) of relevance to the asset management sector, including an extension of a VAT exemption which may affect some fund managers` VAT recovery position.

  • Budget 2008 – real estate tax Restricted access

    Article

    Last Reviewed: 14 March 2008 / Submitted: 14 March 2008

    This year`s Budget contained a number of tax announcements relevant to the commercial real estate sector. The more important of these announcements are summarised in this article.

  • UK Budget 2008 Restricted access

    Article

    Last Reviewed: 13 March 2008 / Submitted: 13 March 2008

    The UK Budget 2008 was released on Wednesday 12 March 2008. As usual, Simmons & Simmons has provided an overview and expert commentary on those tax aspects of the Budget which are of particular interest to the business community.

  • 2008 Italian Budget – international aspects Restricted access

    Article

    Last Reviewed: 25 January 2008 / Submitted: 25 January 2008

    The 2008 Italian Budget introduces significant new measures into Italian tax law affecting inter alia interest deductibility, dividend taxation, transfers of going concerns and the participation exemption.

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